Digital downloads have no postage, so the fixed $0.25 processing fee and $0.20 listing fee weigh more on cheap files. Each sale of a multi-quantity digital listing triggers a renewal listing fee.
Fee table
Platform
Fee
Rate
Source
Etsy US
Listing fee $0.20 (per listing, 4 months / per renewal)
The same as physical items: $0.20 listing fee, 6.5% transaction fee and 3% + $0.25 payment processing (US). There's no shipping, so fees apply to the item price and any sales tax.
Why is my profit so low on a $2 download?
Fixed fees ($0.20 listing and $0.25 processing) are $0.45 per sale, over 20% of a $2 price before the percentage fees.